1. Preheat the oven to 350°F and line baking sheets with parchment paper.

2. In a medium bowl, whisk together the flour, baking powder, and salt.

3. In a large bowl, beat the butter and granulated sugar until light and fluffy.

4. Mix in the egg, vanilla extract, and almond extract until fully combined.

5. Gradually add the dry ingredients to the wet ingredients and mix until a soft dough forms.

6. Chill the dough for 30 minutes so the cookies hold their shape better while baking.

7. Scoop or shape the dough into rounds and place them on the prepared baking sheets.

8. Bake for 9 to 11 minutes, just until the edges are set and the tops look dry.

9. Let the cookies cool on the pan for a few minutes, then transfer them to a wire rack to cool completely.

10. In a bowl, mix the powdered sugar with milk until a smooth icing forms.

11. Divide the icing into portions and tint one green and one red, leaving a small amount white.

12. Spread or pipe green icing over each cookie to create the Grinch face.

13. Add a red Santa hat shape at the top of each cookie, then pipe white trim and a pom-pom.

14. Use black decorating gel to draw the eyes, brows, nose, and signature Grinch smile.

15. Let the icing set fully before serving or storing.